SEC Financial Reporting Manual

Downloaded 19 October 2020 Added page numbers to Table of Contents. Also added Table of Contents on back cover. Some of the changes include:
Revised guidance related to the pro forma impact of adopting new accounting standards.
Revised to address adoption of new accounting standards after EGC status is lost.
Clarified effective dates for ASU No. 2014-09 and ASU No. 2016-02 for certain public business entities.
This Manual was originally prepared by the staff of the Division of Corporation Finance to serve as internal guidance. Because of its informal nature, the Manual does not necessarily contain a discussion of all material considerations necessary to reach an accounting or disclosure conclusion.Such conclusions about a particular transaction are very fact dependent and require careful analysis of the transaction and of the relevant authoritative accounting literature and Commission requirements. Pretty sure this will be revised based on the proposed new rules on Proposed Revisions to Prohibitions and Restrictions on Proprietary Trading and Certain Interests in, and Relationships With, Hedge Funds and Private Equity Funds dated JUNE 28, 2018. When that happens, we will publish the latest update. Please check our other titles on www.usgovpub.com

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